| 1. | Progressive inheritance tax
累进遗产税 |
| 2. | Inheritance tax is levied at 40 per cent of the value of the estate , after an exemption is made for the first ? ? 300 , 000
遗产税是按不动产价值的40 %征收，低于300 , 000英镑的价值部分免征。 |
| 3. | Inheritance tax could also be thought of as direct tax on the deceased , although its incidence falls on the heirs of the estate
遗产税也可被视作对死者征收的直接税，虽然其负担者归属与遗产的继承人。 |
| 4. | According to common practices in developed countries of the world , presently we should begin to prepare for the implementation of inheritance tax system in china
世界发达国家和地区的经验表明，我国现阶段应当积极着手准备开征遗产税。 |
| 5. | Inheritance tax a tax imposed on the privilege of receiving property by inheritance or legal succession and assessed on the value of the property received
遗产税，一种由于接受遗产或合法继承的特权而被征收的税，其数目取决于遗产的价值。 |
| 6. | The u . s . senate has rejected a republican - sponsored bill that would have raised the u . s . minimum wage and cut inheritance taxes on multi - million dollar estates
美国参议院否决了共和党人提出的将提高美国最低工资，并降低对价值数百万美元遗产税收的案。 |
| 7. | It is an open question whether an inheritance tax structured along these lines could be made politically attractive , and in this article , i do not attempt that task
遗产税是否沿着这条思路建构这一悬而未决的问题很有政治吸引力，我将在本文中企图完成这一任务。 |
| 8. | I conclude that an inheritance tax regime grounded in equal opportunity would look radically different from both current law and major proposals for reform in four important respects
我得出结论，基于均等机会的遗产税制度将期待根本上异于现行法律和在四个重要方面进行改革的主要建议的思想。 |
| 9. | Joyce burden , 89 , and her sister sybil , 81 , fear that they will have to sell the home they jointly own to pay inheritance tax when the first of them dies
89岁的乔伊斯.伯尔登和她81岁的妹妹西比尔担心当两人当中有一人先行辞世的时候，剩下的一个为了支付遗产税，将不得不出售她们共同拥有的房屋。 |
| 10. | It would also give next - of - kin rights in hospitals , allow gays to benefit from a deceased partner ' s pension , and exempt them from inheritance tax on a partner ' s home
这项改革还将赋予同性恋伴侣在医院的近亲地位权利，允许同性恋一方成为去世方的养老金受益人，并且在继承伴侣的房产时可以免缴遗产税。 |
